Law: Income Tax Act, 1961

Section: 132

[Indian Income Tax Act, 1961]......Search and seizure---Objections to order of seizure---Must be filed within 30 days before Income-tax Authorities---Petitioner bona fide pursuing remedy before Civil Court---High Court allowing petitioner to file objections before Income-tax Authorities within 30 days of order of High Court--Indian. Income Tax Act, 1961, S.132(5)---Indian Limitation Act, 1963, S.14. (b) Income-tax--- ----Search and seizure---Bar of suits in Civil Court---Civil suit filed against order of search and seizure---Civil suit not maintainable in view of S.293---Indian Income Tax Act, 1961, Ss. 132 & 293. The petitioner filed a suit against the respondents on the ground that he had pledged some gold ornaments with respondent No. 3, that the income-tax authorities exercising powers under section 132 of the Income Tax Act, 1961, conducted a search of the premises belonging to the father-in-law of respondent No. 3 who was staying in the same house where respondent No. 3 was residing, that after the search there was seizure of some property, including gold ornaments which led to the filing of the suit and that gold ornaments belonged to the plaintiff and these were merely pledged with respondent No. 3. The trial Court rejected the plaint in terms of Order 7, rule 11 of the Civil Procedure Code, 1908. On a revision petition: Held, (i) that a perusal of Order 7, rule 11, clause (d) indicates that if a civil suit cannot be tried, then, the plaint can be rejected. In the present case, search and seizure was conducted in terms of section 132 of the Act. A specific remedy has been provided under section 132(1) of the Act, which is to the effect that if any person objects for any reason to an order of seizure made under subsection (5) of section 132 of the Act, then such person can within a period of 30 days, from the date of search or seizure file _an application before the authority specified in subsection (5). Further, there is a specific bar under the Income Tax Act, 1961, to the maintainability of the civil suit. This is so provided under section 293 of the Act. No suit in a Civil Court can be filed to challenge any proceedings taken by the authorities…

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